FJ · Oceania · FJD
Fiji
Tax rates
Income Tax
20%
Top rate, progressive scale
Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
12.5%
Standard rate
Capital Gains Tax
0%
Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Fiji using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| FJD 0 | 0% |
| FJD 30,001 | 18% |
| FJD 50,001 | 20% |
A separate Social Responsibility Tax applies, in its own column, on chargeable income above FJD 270,000, at marginal rates rising to 24%; it is not summed into these income-tax bands.
Fiji's income tax rises to a flat 20% marginal rate on chargeable income above FJD 50,000, following lower rates on the first FJD 50,000. A separate Social Responsibility Tax applies in addition on chargeable income above FJD 270,000, at marginal rates rising to 24%.
VAT
Fiji's standard VAT rate was reduced from 15% to 12.5%, effective 1 August 2025.
In practice
- Filing
Fiji's VAT registration threshold is FJD 100,000 of annual gross turnover. Registered taxpayers with turnover of FJD 300,001 or more file monthly VAT returns, while those at FJD 300,000 or below file quarterly.
Source: Fiji Revenue and Customs Service — VAT Guide · as of 2026-07-27- Exemptions
Zero-rated (0%) supplies are those listed in the Second Schedule of the VAT Act 1991, together with 21 essential items and prescribed medicines. Supplies listed in the Act's Schedule 1 are exempt.
Source: Fiji Revenue and Customs Service — VAT Guide · as of 2026-07-27
Capital Gains Tax
Fiji's Capital Gains Tax applies at a flat 10% rate on disposals of capital assets by individuals, but gains from disposing of shares listed on the South Pacific Stock Exchange are specifically exempt. A separate FJD 30,000 annual tax-free threshold also applies to capital gains generally for resident individuals and Fiji citizens.
Wealth Tax
No net wealth tax is identified in Fiji's tax framework. The official Fiji Revenue and Customs Service lists the taxes it administers — personal income tax, VAT, capital gains tax, fringe benefit tax, provisional tax, gambling turnover tax, telecommunications levy, PAYE, resident/non-resident withholding tax, and corporate income tax — with no annual net wealth tax among them.